JANUARTI, Indira (2019) Pengaruh Karakteristik Individu dan Pelatihan terhadap Pemahaman SAK ETAP Studi Empiris Pada Koperasi di Kabupaten Pati. Jurnal Akuntansi (JARA), 13 (1). pp. 24-40. ISSN 2580-9792

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Abstract

The use of Financial Accounting Standards Entity without Public Accountability {, 'AK ETAP) has been launched tarting in 2011, although there is still relatively little re earch on the topic of under landing ·~ ETAP. Re -earch on the use of previous 1AK ETAP is more inclined to case studies in a particular SJ.1/E. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employee about SAK ETAP is important because accounting employees are re iponsible for financial reporting. Therefore, thi research needs to be done to know how far the under landing of the accounting section of SAK ETAP.Thi tudy aims to analyze the factors that effect on the understanding of the economic enterpri e accountants of :4.K ETAP. These factors include level of education, educational
background, 'AK ETAP training, and gender. Thi tudy used data obtained from the
questionnaire where the respondents were a cooperative accounting officer located in the Pali District. Respondents amounted to O who became the ,'I mple of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of AK ETAP. The higher the level of education, the ability to understand the :AK ETAP is also high. Employees who have an accounting education background were easier to understand
~K ETAP than non accounting education. In addition, :.AK ETAP training can also
improve employees' ability to understand :AK ETAP. However gender has no influence in determining the level of understanding of SAK ET.AP.

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